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ITC credit in GST

ITC / Input 296 views 6 replies

Subhendu S Sanyal

B.Com(C.S.) CA FINAL

666 Points Joined February 2009

A query on GST :

Party A in Delhi has shipped goods to Party B in Delhi ; Party B has sent the goods to Party C ( ultimate recipient of goods) in Jharkhand. The Invoice is Billed to JH party and CGST and SGST has been levied instead of IGST. Now will the party in JH be able to claim Input ??

Replies (6)

Priya Kashyap

Student

7053 Points Joined February 2019

no bcoz this(SGST- and IGSt) is not output tax

Sandeep Sharma

Accounts executive

552 Points Joined July 2017

No, C can can't claim Itc unless IGST is charges on invoice.

Shubhada Padmawar

51 Points Joined June 2018

Harshit Baheti

344 Points Joined May 2017

No he cannot take itc

Ajeet Singh

Service

190 Points Joined August 2013

Here what I understand your query A of Delhi placed Order to B of Delhi to Deliver goods to C of Jharkhand.

Refering to Section 10(1)(b) of IGST Act, B of Delhi issue a Tax Invoice to A of Delhi charging CGST + SGST instead of IGST as it will be treated as transfer of document.

and,

A of Delhi will issue Tax Invoice to C of Jharkhand charing IGST..C of Jharkhand be A of Delhi's Branch, Warehouse, of Agent (shall be treated as different entity to transfer credit of IGST) or independant person even.